Service tax refund

This query is : Resolved 

17 December 2014 Pls clarify my doubt.

Could a Non-Assessee in service tax claim service tax refund under notification no. 41/2012.?

20 December 2014 As per my view a Non-Assessee can claim for refund under notification no.41/2012.

But before filing the refund application it needs to obtain a Service tax Code number by applying in Form A-2 to the AC/DC of Central Excise having jurisdiction over his registered premises or head office.



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